GESTION PLUS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GESTION PLUS
Largest movements
- Cash +€29,630
up €29,630 (+28.4%), from €104,387 to €134,017
mainly Net result for the year (+€35,567) and Other debts (+€19,627)
- Tangible fixed assets -€4,544
down €4,544 (-6.6%), from €69,124 to €64,579
of which Land and buildings: -€4,544
- Other debts +€19,627
up €19,627 (+70.0%), from €28,054 to €47,680
- Tax, wage and social debts +€12,857
new in 2024: €12,857
- Profit (loss) carried forward -€7,290
down €7,290 (-84.7%), from €8,610 to €1,320
- Other operating charges -€12,055
down €12,055 (-39.4%), from €30,613 to €18,557
- Depreciation -€4,605
down €4,605 (-50.3%), from €9,150 to €4,544
- Gross operating margin +€2,903
up €2,903 (+5.2%), from €56,092 to €58,995
- Financial charges -€596
down €596 (-64.6%), from €922 to €326
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,622 | €199,585 | +€25,963 | +15.0% |
| Fixed assets | 21/28 | €69,124 | €64,579 | -€4,544 | -6.6% |
| Tangible fixed assets | 22/27 | €69,124 | €64,579 | -€4,544 | -6.6% |
| Land and buildings | 22 | €67,636 | €63,092 | -€4,544 | -6.7% |
| Furniture and vehicles | 24 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €104,498 | €135,005 | +€30,507 | +29.2% |
| Amounts receivable within one year | 40/41 | - | €989 | +€989 | |
| Trade receivables | 40 | - | €989 | +€989 | |
| Cash at bank and in hand | 54/58 | €104,387 | €134,017 | +€29,630 | +28.4% |
| Deferred charges and accrued income | 490/1 | €112 | - | -€112 | |
| Total equity and liabilities | 10/49 | €173,622 | €199,585 | +€25,963 | +15.0% |
| Equity | 10/15 | €129,610 | €122,320 | -€7,290 | -5.6% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,610 | €1,320 | -€7,290 | -84.7% |
| Amounts payable | 17/49 | €44,012 | €77,265 | +€33,253 | +75.6% |
| Amounts payable after more than one year | 17 | €15,950 | €15,950 | = | 0.0% |
| Other amounts payable | 178/9 | €15,950 | €15,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,062 | €61,315 | +€33,253 | +118.5% |
| Trade debts | 44 | €9 | €777 | +€769 | +8816.2% |
| Suppliers | 440/4 | €9 | €777 | +€769 | +8816.2% |
| Taxes, remuneration and social security | 45 | - | €12,857 | +€12,857 | |
| Taxes | 450/3 | - | €12,857 | +€12,857 | |
| Other amounts payable | 47/48 | €28,054 | €47,680 | +€19,627 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,150 | €4,544 | -€4,605 | -50.3% |
| Other operating charges | 640/8 | €30,613 | €18,557 | -€12,055 | -39.4% |
| Gross operating margin | 9900 | €56,092 | €58,995 | +€2,903 | +5.2% |
| Operating profit (loss) | 9901 | €16,330 | €35,894 | +€19,564 | +119.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €922 | €326 | -€596 | -64.6% |
| Recurring financial charges | 65 | €922 | €326 | -€596 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €15,408 | €35,567 | +€20,160 | +130.8% |
| Profit (loss) for the period | 9904 | €15,408 | €35,567 | +€20,160 | +130.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,408 | €35,567 | +€20,160 | +130.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.